桥接(联网)
会计
会计研究
实证研究
业务
经济
计量经济学
计算机科学
数学
统计
计算机网络
作者
Matthias Breuer,Eva Labro,Haresh Sapra,Anastasia A. Zakolyukina
标识
DOI:10.1111/1475-679x.12545
摘要
ABSTRACT Formal theory and empirical research are complementary in building and advancing the body of knowledge in accounting in order to understand real‐world phenomena. We offer thoughts on opportunities for empiricists and theorists to collaborate, build on each other's work, and iterate over models and data to make progress. For empiricists, we see room for more descriptive work, more experimental work on testing formal theories, and more work on quantifying theoretical parameters. For theorists, we see room for theories explicitly tied to descriptive evidence, new theories on individuals' decision making in a data‐rich world, theories focused on accounting institutions and measurement issues, and richer theories for guiding empirical work and providing practical insights. We also encourage explicitly combining formal theory and empirical models by having both in one paper and by structural estimation.
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